Research On Cost Management Optimization Of A Construction Enterprises Based On Value Chain

In recent years,due to the long-term sustainable and stable trend of the country’s economy and the east wind of the “Belt and Road” development strategy,the construction industry has developed rapidly.The total output value of the construction industry in 2018 was as high as 23.5 trillion.It’s no doubt that,Construction industry is the backbone of China’s national economic development.But we should also see that the development quality of the construction industry is not high,on one hand,from the perspective of the industry,China’s construction industry is a labor-intensive industry.there are problems such as internal control and management omissions,complex organizational structures,and internal staff redundancy.As a result,although the total output value of the construction industry is high,the number of newly signed contracts has increased year by year,but The profit margin of output value is not high,even in recent years,it has shown a downward trend.By 2018,the profit margin of output value is only 3.45%.It can be seen that if the construction industry wants to achieve sustainable and stable development and maintain its stable position in the national economy,it must strengthen its internal control construction and improve its internal management level.On the other hand,under the environment of continuous globalization and the “Belt and Road” strategy,China ’s major construction companies have increasingly occupied international markets,but compared with foreign construction companies,per capita assets and per capita The gap between relative indicators such as profit is still very large,reflecting the shortcomings of China’s construction companies in management.Therefore,in order to increase market share and improve the quality of enterprise development,reasonable cost control is an effective means.This article uses three methods: literature research method,case analysis method and comparative analysis method.From the perspective of value chain,it combines the operation cost method to explore the cost management optimization path of construction enterprises.A company A,a large construction company in China,was selected as the case company in this article to analyze the basic situation of A company and the current status of cost management,and to summarize its existing problems.Then the paper proposes related solutions to the problem,trying to optimize the cost management of A company from three angles.First analyze the competitors of the enterprise,look for industry benchmarks,compare the relevant data of the competitors on the industrialstructure,development quality,innovation drive and overseas business,find out the weaknesses of the enterprise and optimize the cost;Secondly,analyze the industry value chain of the enterprise,look at the problem from the perspective of top-level design,put the development of the enterprise in the great development outlooks of the entire construction industry,search for transaction patterns among member companies in the value chain,analyze and summarize transaction costs,and try to By changing the transaction method and optimizing the supply chain to reduce the transaction cost of the enterprise and enhance the differentiated advantage of the enterprise;Finally,the analysis of the internal value chain of the enterprise is mainly to analyze the project value chain,first determine the specific process of the project activity,from the project operation level,according to the operation motivation method to rationally collect and allocate the engineering project operation costs,this The method will calculate the project cost more reasonably and eliminate non-value-added operations.Combined with the actual case of A company,the above methods were verified one by one,and the application of cost management system based on value chain in A construction company was analyzed to help A company explore new ways to find cost management,from benchmarking management,transaction cost and engineering project operation cost.Three levels to reduce enterprise costs,solve the actual cost management problems faced by enterprise A,enhance its core capabilities,and promote the company’s sustainable development.